BBA (IB) Sem-III

MANAGEMENT ACCOUNTING

COURSE OBJECTIVE

The objective of this course is to equip the students with skills to evaluate organisation
performance spot Inefficiencies. areas for Improvement and opportunity al1d provide them
with decision making skills to recommend and use the best possible course of action while
taking Into account both long-term and short-term Implication of decisions.

COURSE OUTLINE
Unit I : Focus on Decision Making

Nature of Management Accounting, the Management Process and Management, Accounting.

difference between Financial Accounting and Management Accounting. role and
responsibilities of Management Accountant Introduction to cost behaviour and cost volume
relationship variation of cost behaviour relevant Information and decision making.

Unit II : Analysis & Interpretation of Financial Statements:

Meaning, Definition, importance, steps, procedure of analysis and Interpretation, trend analysis
& Ratio Analysis.

Unit III: Financial Analysis and Forecasting

Funds Flow and Cash Flow Analysis, other financial forecasting tools.

Unit IV : Accounting for Planning and Control & Reporting to Management

Budgetary Control, Flexible Budgets and Standards for Control Management Control System
and Responsibility Accounting, Management Reporting System

SUGGESTED READINGS:
1 Anthony Management Accounting
2 Pandey, I M Management Accounting
3 Ahmad Nisar Management Accounting
4 Simon Herbert The New Science Management Decisions
5 Radford, K.J Modern Managerial Decision Making
6 Kassouf. S Normative Decision Making
7 Shull. F A Origination Decision Making
8 Harold Koontz Essential of Management
9 Srivastava, UK. Quantitative Techniques for Managerial Decision Making
10 Wisniewski, M I. K Quantitative Methods for Decision Makers

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 BBA (IB) Sem-III

ORGANIZATION BEHAVIOUR

UNIT-I

Understanding HUMAN BEHAVIOUR:- The concept Nature and Significance of human

Behaviour Factors effecting human Behaviour.
INDIVIDUAL BEHAVIOUR:- Individual difference, Personality and theories of Personality,
Perception, Learning and Behaviour re-enforcement

UNIT-II
MOTIVATION:- Concept, Significance and theories of motivation, Motivation and Behaviour,
Motivation at work, Modification, Attitudes, Meaning and nature.
INTERPERSONAL BEHAVIOUR:- Interpersonal dimensions of Behaviour, Transactional Analysis,
Barriers in communication Making communication effective. Types of communication.

UNIT- III
GROUP BEHAVIOUR AND LEADERSHIP:-
Group Behaviour, types, Functions, Determinants of Group Behaviour, Inter Group Problems.

LEADERERSHIP:-
Nature and Significance of leadership, Leadership Styles, Theories of Leadership, Trait Theory,
Behavioural Theory, managerial Grid.

UNIT- IV
CHANGE AND CONFLICT:-
Organizational Conflict, Nature and types 01 conflict, management of organizational conflict,
Approaches to Conflict management, Organizational Culture, Learning and Maintaining
organizational Culture, Organizational change, Planed change, organizational development.
Definition, Need for organization development, organization development process.

Text and References:Text Book:-

1 Organizational Behaviour (Stephen Robins).

References:-

1- Organizational Behaviour (Fred Luthans).

2- Human Behaviour at work (Keith Davis).
3- Orllanizational Behaviour (K, Ashwathappa).

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 BBA (IB) Sem-III
Computer Application-1

COURSE OBJECTIVES
This paper would make students learn about the latest version MS Windows operating system.
The application software covered under this paper would include MS Office.

COURSE OUTLINE

Unit I Operating System-Windows

Concepts of CUI & GUI, MS-Windows as GUI operating system, parts of windows, capabilities –
interface, menu driven, ready internet connectivity, easy navigation, simple keep up and
management of files, inbuilt product – notepad, paint brush word pad, windows explorer.

Unit II Office Automation MS-Word

Concept and need of word processing using word as a product, creating document, apply
formatting, moving around in a document, editing document, spell checker, cut, copy paste
operations, header and footers, table – rows, columns, mail-merge.

Unit III MS-Excel

Concept and need of electronic spreadsheet, using excel as a product, parts of an electronic
spreadsheet, screen layout, rows, columns, cells, entering data in a worksheet labels, values,
formula, naming cells, protecting worksheets, creating charts, lists and databases, filter and
advanced filter.

Unit IV MS-Power Point & MS-Access

Concept of graphics and presentations, power point as a product, essentials of a presentation,

creating a presentation, slide types, slide layout, adding text & pictures to a slide, running a
slide show, creating animation, adding sound to create a multimedia presentation.

Concept of database management and record handling, access as a product components of

access, creating a table, adding, editing and deleting records, view data, create queries.

Suggested Readings
1. Leon, A & Leon, M : Introduction to computers with MS-Office

2. Russell A. Stultz : MS-Access for windows

3. Aitken : The point & click guide to MS-Office

4. Hart Davis : The ABC’s of word

5. Hart Davis : The ABC’s of office

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 BBA(I.B.) Semester –3rd Semester
Syllabus

Company Law and Secretarial Practice

Unit I
Secretarial practice the company secretary definition. Appointment, qualification, rights duties and
liabilities of C S dismissal. The companies ACT, 1956, special features. Nature definition of a company, its
kinds, public and private company distinction formation and incorporation in corporation, capital
subscription.

Unit II
Memorandum 06 association, form contents doctrine of ultra vireos, articles of association alteration,
doctrine of indoor management distinction between memorandum and article prospectus – definition,
contents, SEBI guidelines, misleading prospectus and its consequences, remedies, listing of securities.

Unit III
Shares and debentures – definition, allotment provisions, kinds of shares, share certificates distinction
between share and debentures, shareholders of the company, membership, transfer of shares, calls on
shares and its forfeiture, management of the company, directors qualification, appointment
disqualification removal resignation, appointment by central government.

Unit IV
Meetings of the company, annual general meeting, extra ordinary general meeting, secy. Practice, valid
meetings, chairman rights powers and duties, borrowing powers, payment of dividend, interest, books
of accounts, audit of company, prevention of oppression and mismanagement, rule of majority,
exception protection of minority, company law board, powers, consequences of winding up,
appointment of official liquidator.

References

1. Secretarial Practice – M C Kuchhal

2. The Companies Act, 1956 – Bare Act.

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 BBA(I.B.) Semester –3rd Semester
Syllabus

Financial Markets and Institutions

Unit I- Financial System & Money Market

Financial System: Definition, Signification, and its Relationship with economic development. An
Overview of the Indian Financial System and its constituents.
Money Market: Meaning, components and present position of Indian Money Market.

Unit II - Capital Market:

Concept, characteristics and instruments. The primary and secondary market. Methods of New
Issue.
Stock Exchange: organization, functions and control. SEBI.

Unit III- Banking Institutions

RBI, Commercial Banks and Regional Rural Banks their organization, objectives, functions and
present position.

Unit IV- Non Banking Financial Intermediaries

Investment Institutions like – LIC, GIC, UTI, Mutual funds and other NBFIs – their objectives,
functions, organization and present position.

Recommended Books

1. Bhole, M.K. Financial Market and Institutions

2. Khan, M.Y. Indian Financial System
3. Srivastava, R.M. Management of Indian Financial System
4. Machiraju, H.R. Indian Financial System

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 BBA(I.B.) Semester –3rd Semester
Syllabus

Government and Business

Unit I
Role of government in the economy, capitalist, socialist and mixed economy, public and private
sector units, pattern of growth of public sector enterprises in india, general management of
public sector enterprises in india.

Unit II
Efficiency and accountability in public sector enterprises, public accountability and the
autonomy, consumer organizations and the public enterprises, privatization and public
enterprises, competition act in india and other such measures.

Unit III
Nature and scope of public finance, principles of maximum social advantage, public
expenditures, principles of taxation – canons incidence and effects etc.

Unit IV
Public debt, public expenditures, Indian public finance, budgets, fiscal policy, expenditures and
revenues of the union government, public debt in India, finance commissions and centre state
finances.